I am relativly new to the idea of creating a theme for LiteStep, but instead of annoying everyone I was more interested in either a good tutorial or a good theme to study and learn off of. I've already looked at Omar's austarity that comes default, but it feels alittle over my head since I don't know quite what everything does yet. I've also checked out ShellShocked and the tutorial there, but it feels alittle light. Any help would be great.

Tutorials: look in the sticky threads for noobs.
Simple themes: I'd suggect my first Hymn 43...not the most quality, but simple :). More recently, check out Monster, Innerpeace, Contrast, or Illusions. Innerpeace is probably the simplest theme out there of any quality.

A little birdy told me that a new tutorial will be out soon.

you can also check out mine, Shades of Grey. it's very well organized (imho), so it's easy to follow. it's not too complicated, and there are some basic scripts for you to look at to get the feel of also.

maybe someone should create a small-weight basic theme full of comments... but not me, ls does already steal too much of my time ;)

Exactly. I comment as much as I can, but it takes enough to get it all working :)